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Lesson 5: Non-Resident Alien Withholding CPE

Lesson 5 begins to outline withholding under Chapter 3 of the Internal Revenue Code and explains the additional details that a payor or withholding agent must require from non-U.S. persons as opposed to U.S. persons, including what happens when a non-U.S. person provides tax documentation late or not at all, refund requests, exception reporting, and what to consider in procedure manuals.